6.10.14 Work Session Presentation FY 2015 Preliminary Budget Presentation

8/12/2019 6.10.14 Work Session Presentation FY 2015 Preliminary Budget Presentation

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Tuesday,June10,

2014

ForsythCounty,

Georgia


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AGENDA

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Introduction

Finance Committee and Budget Preparation Team

Budget Process

Budget Assumptions and Highlights

General Fund Expenditures and Revenues

Other Funds

Fire Fund

Special Revenue Funds

Water and Sewer

Solid Waste and Recycling

Bonds

Capital

New Budget Items

Considerations

Tax Digest and Millage Rate

Next Steps

Questions


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FINANCE COMMITTEE and

BUDGET PREPARATION TEAM

FINANCE COMMITTEE

R. J. (Pete) Amos, District 1 Commissioner, Commission Chairman

Brian R. Tam, District 2 Commissioner, Commission Secretary

Cindy Jones Mills, District 4 Commissioner, Commission Vice Chairman

Doug Derrer, County Manager

David Gruen, Finance Director/CFO

BUDGET PREPARATION TEAM

Tim Merritt, Deputy County ManagerPat Carson, Personnel Services Director

Ryan Arnold, Interim Budget Manager

Kristy Manley, Budget/Grant Analyst

Amina Cephus, Financial Systems Administrator

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BUDGET PROCESS

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Assembled preparation and management team Developed a comprehensive Budget Preparation Manual

Budget calendar

Changes for FY 2015

Updated forms

New Budget Items list

Budget workshop and kick-off meeting Budget presentations for FY 2015 requests

Department directors

Judges, elected officials and constitutional officers

Finance staff and committee meetings

June 10, 2014 Presentation of 2015 Preliminary Budget Budget requests

Considerations


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BUDGET ASSUMPTIONS Budget requests as submitted and adjustments from the following:

Meetings with County Manager

Finance Committee Meetings with Elected Officials

BUDGET HIGHLIGHTS Same Service Budget includes:

No new positions

Replacement (same service) capital items

New Budget Items includes:

Capital items

New positions

Reclassifications

New/Expanded Services

Budget Changes

Fleet Maintenance internal service charge allocations replaced by actual charges for

service under operating expenditures.


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OPERATING EXPENDITURES (EXPENSES) Operating expenditures are defined as expenditures incurred in

conducting normal business operations.

The operating expenditures in the 2015 preliminary budget include,but are not limited to, the following:

Travel Training Office Supplies

Legal Fees Cell Phones Gasoline

Dues Subscriptions Postage

Utilities Legal Ads Books and Periodicals

PRELIMINARY BUDGET TOTALS The preliminary budget totals include:

Salaries and Benefits Operating Expenditures

Capital

Internal Service Charges


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GENERAL FUNDExpenditures

Same Service Budget

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Department/Office2015

Operating

Expenditures Only

% Incr/Decr from2014

Operating Expenditures

Only

2015Preliminary Budget

Total

% Incr/Decr from2014

Budget Total

Superior Court 212,400 4.37% 555,600 2.02%

Court Administration 101,700 -65.48% 900,400 -16.49%

Clerk Of Courts 430,700 66.55% 2,535,700 7.25%

District Attorney 57,100 -9.22% 796,600 -1.88%

State Court 105,700 6.98% 782,200 1.44%

Solicitor 96,100 48.30% 1,628,600 3.57%

Magistrate Court 76,500 -44.32% 821,100 -6.68%

Pre-Trial Services 10,700 25.88% 224,000 0.90%

Indigent Defense 1,010,500 13.09% 1,329,300 10.53%

Probate Court 102,500 -12.39% 817,300 -1.86%

Juvenile Court 411,500 8.43% 1,252,000 -1.75%

Total Judicial System 2,615,400 3.82% 11,642,800 0.77%


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GENERAL FUNDExpendituresSame Service Budget

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Department/Office

2015

OperatingExpenditures Only

% Incr/Decr from

2014

Operating ExpendituresOnly

2015

Preliminary BudgetTotal

% Incr/Decr from

2014Budget Total

Board Of Commissioners 535,900 -7.67% 804,700 -6.78%

Administration 177,400 -7.89% 935,400 -2.01%

Office Services 390,000 0.00% 390,000 0.00%

Finance 129,550 -0.12% 1,096,650 -3.29%

Payroll 83,300 4.65% 247,400 -3.85%

Procurement 21,200 -9.79% 469,800 -0.57%Information Systems & Technology 1,205,800 -21.59% 3,272,900 1.27%

Telecommunications 730,500 2.07% 827,000 1.92%

GIS Services 230,720 30.28% 1,210,320 -9.25%

Personnel Services 277,900 -0.04% 794,400 -3.38%

Communications 199,000 13.20% 482,200 5.42%

Public Facilities 4,282,200 34.31% 5,687,500 31.52%

Voter Registration 57,600 -68.42% 563,000 -48.08%

Tax Commissioner 869,200 37.97% 3,410,200 7.80%

Tax Assessor 276,300 9.25% 2,279,199 6.42%

Board Of Equalization 20,100 -34.74% 50,200 -17.97%

Surplus Sales 17,300 2371.43% 19,000 1483.33%

Rural Development Council 206,700 1.62% 206,700 1.62%

Total General Government 9,710,670 10.74% 22,746,569 4.78%


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GENERAL FUNDExpendituresSame Service Budget

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Department/Office

2015

Operating

Expenditures Only

% Incr/Decr from

2014Operating Expenditures

Only

2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Park & Recreation 2,672,610 1.36% 7,901,210 -0.61%

Library 4,863,025 1.92% 4,897,025 0.65%

Extension Service 6,100 10.91% 191,600 0.31%

Non-Profit Funding 295,000 0.00% 295,000 0.00%

Total Culture and Recreation 7,836,735 1.66% 13,284,835 -0.12%

Planning & Community Development 415,910 16.40% 3,480,463 -3.59%

Natural Resources Consv. Srvs. 5,700 -1.72% 98,600 4.23%

Code Enforcement 93,000 79.19% 745,800 -3.16%

Chamber Of Commerce 85,000 13.33% 85,000 13.33%

Economic Development 40,000 0.00% 40,000 0.00%

Total Housing and Development 639,610 20.68% 4,449,863 -3.04%


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Department/Office

2015

Operating

Expenditures Only

% Incr/Decr from

2014

Operating Expenditures

Only

2015

Preliminary

Budget Total

% Incr/Decr from

2014

Budget Total

TRANSFERS TO OTHER FUNDS

Vehicle Fund 0 - 2,340,300

Local Insurance Premium Tax 0 - 701,490 -37.98%

Victim's Assistance 0 - 315,600 28.55%

Total Transfers to Other Funds 0 - 3,357,390OTHER FINANCING SOURCES (USES)

Georgia Lease Pool 0 - 696,700 0.00%

Non-departmental/Admin. 380,000 375.00% 380,000 375.00%

Total Other Financing Sources (Uses) 380,000 0.00% 1,076,700 -2.64%

Contingency 1,200,000 66.85%

Reserve for Encumbrances - 930,000 0.00%

Total Other Financing Uses & Transfers 380,000 97.70% 6,564,090 14.51%

TOTAL GENERAL FUND EXPENDITURES 30,159,915 4.41% 102,160,997 6.46%


Service Budget


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Same Service Budget

Judicial11.40%

GeneralGovernment

22.27%

Sheriff's Office38.30%

Other PublicSafety1.38%

Health and Welfare2.88%

Culture andRecreation

13.00%

Housing andDevelopment

4.36%

Other FinancingUses & Transfers

6.41%

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2014

$ 95.96 million

2015

Same Service

$ 102.16 million


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GENERAL FUNDRevenue

Projected

2015

Preliminary Budget

% Incr/Decr from

2014 Budget

Taxes* $ 76,662,773 5.99%

Real and Personal Property Taxes 42,157,468

Sales Taxes (LOST) 26,188,000

Other Taxes 8,317,305

Licenses and Permits 6,040,100 7.51%

Fines and Forfeitures 2,882,200 -4.74%

Grants and Intergovernmental Revenues 332,600 -5.05%

Charges for Services 12,274,300 2.05%

Other Revenue 782,800 -1.95%

Other Financing Sources 1,865,000 3.04%

TOTAL GENERAL FUND REVENUES $ 100,839,773 5.08%

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Real & PersonalProperty Taxes

41.81%

Sales Taxes(LOST)25.97%

Other Taxes8.25%

Licenses &Permits5.99%

Fines & Forfeitures

(Courts,Restitut ion, Sheriff

and Other)2.86%

Grants &Intergovernmental

Revenue0.33%

Charges forServices12.17%

Other Revenue0.77%

Other Financing

Sources1.85%

GENERAL FUNDRevenue

Projected


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GENERAL FUNDRevenue

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2014

$ 95.96 million

2015Projected

$ 100.84 million


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GENERAL FUNDBUDGET SUMMARY

General Fund Expenditures(Same Service)

$ 102,160,997

General Fund Revenues(Projected)

100,839,773

FUNDING SHORTFALL $ (1,321,224)

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2015 Preliminary Budget

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FIRE FUND2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Taxes * 17,687,149 6.19%

Grants and Intergovernmental 600 0.00%

Charges for Services (includes commissions due to general fund) (324,900) 1.35%

Other Revenues 65,600 23.77%

Total Revenues 17,428,449 0.29%

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Department/Office

2015

Operating

Expenditures Only

% Incr/Decr from

2014

Operating

Expenditures Only

2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Fire - Administration 1,764,025 34.91% 6,390,225 -2.70%

Fire - Fighting 0 - 9,967,100 1.35%

Fire - Fleet Maint 635,500 9.47% 837,700 4.80%

Fire - Emerg Mgmt Svc 107,600 6.96% 178,300 0.62%

Addition to Fire Fund Reserves - 55,124 100.00%

Total Expenditures 2,507,125 26.07% 17,428,449 0.29%

REVENUESProjected

EXPENDITURESSame Service

*Current Millage Rate with estimated 2014 Tax Digest


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FIRE FUNDBUDGET SUMMARY

Fire Fund Expenditures(Same Service)

$ 17,373,325

Addition to Fund Balance 55,124

Fire Fund Revenues (Projected) $ 17,428,449

BALANCE $ 0

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LOCAL INSURANCE PREM TAX FUND

2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Insurance Premium Tax 8,200,000 9.33%

Other Revenues 10,300 5.10%

Transfer from General Fund 701,490 -37.98%


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Department/Office

2015

Operating

Expenditures Only

% Incr/Decr from

2014

Operating

Expenditures Only

2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Roads & Bridges 2,067,100 21.35% 5,319,890 10.78%

General Engineering 382,300 -12.90% 1,911,100 -3.14%

Traffic Engineering 295,400 -1.53% 486,600 -1.58%

Stormwater 443,300 11.27% 1,194,200 -12.90%


REVENUESProjected


GRANT FUND


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GRANT FUNDBUDGET SUMMARY

Grant Fund Expenditures

Juvenile Court - CJCC 58,000

Juvenile Court - GOCF 85,100

Public Trans - DIAL A RIDE 587,600

Sheriff's Office - HEAT 185,400

Sheriff's Office - SCAAP 23,000

Sheriff's Office - VOCA 50,900

Roads & Bridges GLM16 1,561,600

Senior Center - SENIOR CENTER 644,700

Victim's Witness - VOCA 88,900

EMA - PPA 105,400

DUI Court CJCC 21,000

Drug Court - CJCC 120,700

Mental Health Court 77,800

State Court Drug Court 77,800

Total Grant Fund Expenditures $ 3,657,900

Grant Fund Revenues

Grant Revenues 2,831,700

Transfers from Other Funds (County Match) 826,200

Grant Fund Revenues (Projected) $ 3,657,900

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SPECIAL REVENUE FUNDS2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Total Revenues 5,811,100 4.00%201

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Department/Office

2015

Operating

Expenditure Only

% Incr/Decr from

2014

Operating

Expenditures Only

2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Victim's Assistance 26,900 11.62% 427,100 16.22%

Drug Abuse Treatment & Education 541,500 202.00% 588,100 228.00%

E911 767,400 -22.28% 3,966,900 -4.03%

Sheriff - Drug Seizure 292,100 0.00% 292,100 0.00%

DA Seizure 6,000 100.00% 6,000 100%

Law Library 163,400 0.00% 187,900 -0.11%

D.U.I. Court 0 -100% 0 -100%

Juv. Ct. Supervision 78,000 0.00% 78,000 0.00%

Hotel/Motel Tax 265,000 0.00% 265,000 0.00%


REVENUESProjected


WATER AND SEWER


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WATER AND SEWER2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total


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Department/Office

2015

Operating

Expenditures Only

% Incr/Decr from

2014

Operating

Expenditures Only

2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Commercial Services 482,700 19.57% 1,277,300 8.75%

Engineering 1,659,800 17.38% 3,012,200 3.01%

Maintenance 595,600 22.00% 3,914,585 0.07%

Water 1,031,000 1.98% 1,031,000 1.98%

Sewer 2,711,400 12.31% 2,711,400 12.31%

Meter Reading 56,700 14.55% 423,900 -17.98%

Water Treatment 4,605,600 4.25% 4,605,600 3.87%

Waste Water Treatment 4,179,800 3.70% 4,359,400 0.07%

General Operations 11,063,000 11.78% 12,820,300 8.92%Subtotal 26,385,600 -6.53% 34,155,685 5.30%

Depreciation (noncash item) 13,200,000 10.00% 13,200,000 10.00%

Addition to Net Position 0 - 3,239,315 362.79%

Payments Other Debt 0 - 192,500 100%

Bond Principal 4,030,000 3.33% 4,030,000 3.33%


REVENUESProjected



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SOLID WASTE AND RECYCLING

2015Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total


Department/Office

2015

Operating

Expenditures Only

% Incr/Decr from

2014

Operating

Expenditures Only

2015

Preliminary Budget

Total

% Incr/Decr from

2014

Budget Total

Solid Waste 261,900 2.11% 1,325,100 -23.13%

Transfer to General Fund 0 - 500,000 0.00%

Addition to Net Position 0 - 123,500 -24.55%

Total Expenditures 261,900 2.11% 1,948,600 13.03%

REVENUESProjected


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2015

Preliminary Budget Total

Taxes** $ 7,734,334

Charges for services (215,100)

Other Revenues 34,655

Use of Bond Fund Balance 2,000,869

Total Revenues $ 10,235,454

BONDS*

2015

Preliminary Budget Total

Total Expenditure Budget $ 10,235,454

REVENUESProjected

EXPENDITURESRequested

*Debt Service for 2008, 2012 & 2013 Bonds

**Current Millage Rate with estimated 2014 Tax Digest


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CAPITAL


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CAPITALGENERAL FUND

(Same Service)

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DEPARTMENTOPTION/

PURPOSETYPE TOTAL CAPITAL ITEMS

Juvenile CourtReplace (2) Desktops, (2) VIQ

Continuum SoftwareComputer Equipment and Software

35,751

IS&TReplace Microsoft Exchange

ServerComputer Equipment and Software

133,200

GISrdc PROGRAM FOR Lidar

informationComputer Equipment

70,000

GIS (2) Lieca GPS Equipment Computer Equipment34,000

GIS Replace (2) Desktop, (2) Laptop Computer Equipment7,734

Public Facilities Building Renovation Buildings300,000

Tax AssessorReplace Unit #8020 with 2015

Ford F150'Vehicles

17,000

Sheriff Admin. Replace (142) Desktops Computer Software148,390

Sheriff Admin. Replace (56) Vehicles Vehicles 2,340,328

CAPITAL


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CAPITALGENERAL FUND

(Same Service)

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DEPARTMENTOPTION/

PURPOSE TYPE TOTAL CAPITAL ITEMS

Parks & Rec.

Maintenance

Replace (2) Units #710,713, 2015

Ford F150sVehicles

$34,000

Parks & Rec.

Maintenance

Replace (Unit #725 with a 2015

New Holland TC 45Machinery and Equipment

20,000

Parks & Rec.

Maintenance

Replace (3) Units #743, 744, 789

with a 2015 Zero-Turn Mower 72"Machinery and Equipment

27,000

Parks & Rec.

Maintenance

Replace (2) Units #793, #7108

with a 2015 John Deere Utility

Vehicle

Machinery and Equipment14,000

Parks & Rec.

Maintenance

Replace (2) Unit #7168 and #799

with a 2015 John Deere Field DragMachinery and Equipment

28,000

Parks & Rec. Outdoor

Division

Replace (5) Desktop, Platter

PrinterComputer Software

4,050

Parks & Rec. Lake

Division

Replace (1) Unit #754 with a 2015

John Deere GatorVehicles

6,836

Total General Fund Capital Items $3,220,289

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CAPITALSPECIAL REVENUE FUNDS

(Same Service)

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DEPARTMENTOPTION/


Engineering - Roads &

Bridges

Replace (1) Unit #2657 with a

2015 Ford F-150 Crew CabVehicles 28,000


Bridges

Replace (1) Unit #2664 with a

2015 Ford F-250 Crew CabVehicles 32,000


Bridges

Replace (1) Bushog Unit #26763

with an Alamo RX72 Heavy Duty Vehicles 5,495


Bridges

Replace (1) Bushhog Unit #26512

with an Alamo RX72 Heavy DutyVehicles 5,495


Bridges

Replace (1) Mowing Tractor Unit

#26205 with a New Holland

TS6.125 4WD with 22' Alamo

Machete

Vehicles 120,000


Bridges

Replace (1) Tractor Unit #26203

with a Kubota L5240HST-3

Compact Tractor 44PTO HP

Vehicles 30,000

Engineering - Gen.

Engineering

Replace (1) unit #2511 with a Ford

F-150 4x4Vehicles 24,800

Subtotal Engineering 245,790

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CAPITALSPECIAL REVENUE FUNDS

(Same Service)

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DEPARTMENT

OPTION/

PURPOSE TYPE TOTAL CAPITAL ITEMS

Fire Replace Fit Test Machine Machinery and Equipment 8,500

FireReplace (1) Unit #9044 with a

2015 Ford ExpeditionVehicles 35,000

FireReplace (1) Unit #9045 with a

2015 Ford Expedition

Vehicles 35,000

Fire Desktop, (4) Laptop, (4) Printer Computer Equipment 6,837

Subtotal Fire 85,337

Total Special Revenue Fund Capital

Items331,127

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CAPITALENTERPRISE FUNDS

(Same Service)

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DEPARTMENTOPTION/


Commercial Services Cogsdale/W&S Software Computer Software 15,000

Water Maintenance Sewer Camera System Machinery and Equipment 89,098

Water MaintenanceReplace (4) Units #24115,

24117, 24119, 24112Vehicles 176,751

Water MaintenanceReplace (3) Units #24107,

24110, 2416

Vehicles 63,884

Water Maintenance Replace (1) Unit # 24102 Vehicles 24,350

Water - General Operations

New Connections for Water

and Sewer System, Meter

Replacement Program

Site Improvement 1,000,000

Subtotal Water & Sewer 1,459,942

Solid Waste & RecyclingReplace motor oil collection

containersMachinery and Equipment 9,000

Solid Waste & Recycling Replace Desktop Computer Equipment 1,050

Subtotal Solid Waste &

Recycling10,050

Total Enterprise Fund Capital

Items 1,379,133

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NEW BUDGET ITEMS n


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NEW BUDGET ITEMSGENERAL FUND

(Requested)

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DEPARTMENTOPTION/

PURPOSETYPE

TOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

GENERAL FUND

Superior Court(3) Increase Superior Court

Judge SupplementSalaries and Benefits 40,369

-40,369

Court Administration(1) Court Technology Program

Coordinator

Salaries and Benefits and

Operating Expenses93,756

-93,756

State Court Judge (2) State Court Judges Salaries and Benefits 28,124-

28,124

Solicitor-General (1) Solicitor-General Salaries and Benefits 10,355

-

10,355

Juvenile Court (1) Juvenile Court Judge Salaries and Benefits 13,322-

13,322

Juvenile Court(1) Juvenile Court Counselor, (1)

Cell Phone



-55,991

Juvenile Court

FivePoint Solutions Software

(prorated between 6 courts) Operating Expenses 1,500 - 1,500

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(Requested)

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DEPARTMENT OPTION/PURPOSE

TYPE TOTAL NEWBUDGET ITEMS

SAVINGS/DECREASE

NET EFFECT TOGENERAL FUND

Magistrate Court (2) PT Magistrate JudgeSalaries and Benefits and


-76,742

Indigent Defense

Reclass (1) Administrative

Specialist Senior toAdministrative Assistant

Salaries and Benefits 5,519 - 5,519

Indigent Defense

Reclass (1) Indigent Defense

Assistant PT to Indigent Defense

Assistant FT

Salaries and Benefits 19,658-

19,658

Probate Court(1) Deputy Clerk, (1) Desk Phone,

Data drop, (1) DesktopSalaries and Benefits 23,052

-23,052

Probate CourtProbate Courtroom Facility

ModificationsCapital 150,000

-150,000

Probate Court

(7) Desktop, (4) Barcode Printer,

(9) Laser Printer, (7) Desk Phone,

Receptionist Phone, (2) Scanner

Operating Expenses 15,175-

15,175

Probate Court (3) Copier Lease Operating Expenses 2,300-

2,300

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(Requested)

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DEPARTMENTOPTION/

PURPOSE

TYPETOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

GENERAL FUND

Voter Registration(2) Board of Registrations and

Elections Board MembersSalaries and Benefits 1,722

-1,722

Voter Registration

Increase pay for (2) Board of

Registrations and Elections

Board Members


3,014

IS&T (1) Systems Administrator Salaries and Benefits 68,210-

68,210

IS&T Additional Network Storage Capital 60,212-

60,212

IS&T Electronic Agendas Capital 30,000-

30,000

IS&T

DR/Back Site Expansion -

Required

(4 - VMWARE License, 4 -VMSRM License, Enterasys

Core Switch, 4 - Qlogic Cards,

4 - Dell R815 Servers,

VMWARE vSphere

Implementation, VMWARE

SRM Update, Veeam

Implementation)

Capital 300,000-

300,000

GIS

Reclass (1) GIS analyst to GIS

Specialist (Public Safety) Salaries and Benefits 5,518 - 5,518

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DEPARTMENT OPTION/PURPOSE

TYPE TOTAL NEWBUDGET ITEMS

SAVINGS/DECREASE

NET EFFECT TOGENERAL FUND

Tax Assessor

Software Maintenance

Agreement, Software

Maintenance, (16) Tablet

Operating Expenses and

Capital136,000

-136,000

Tax Assessor

(1) Personal Property Auditor

II, Desktop, Data Drop, Desk

Phone



-52,637

Tax Assessor

(1) Property Appraiser II, New

Ford F150, Desktop, Data

Drop, Desk Phone, Tablet

Salaries and Benefits,

Operating Expenses, and

Capital

72,137-

72,137

Tax Assessor

(1) Administrative Specialist,

Desktop, Data Drop, Desk

Phone

Salaries and Benefits, and


-46,118

Communications Multi-function Copy unit Operating Expenses 3,600-

3,600

Communications 24/7 Streaming TV Forsyth Operating Expenses 2,500 - 2,500

NEW BUDGET ITEMS n


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DEPARTMENTOPTION/

PURPOSETYPE

TOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

GENERAL FUND

Public FacilitiesCompliant with ADA

RequirementsCapital 10,000

-10,000

Public Facilities (1) Tradesworker Salaries and Benefits 46,132-

46,132

Public Facilities (1) Tradesworker Salaries and Benefits 46,132-

46,132

Plan. & Dev. Admin.

(1) Administrative Specialist,

Furniture and Fixtures,Desktop, Printer, Scanner, Desk

Phone, Data Drop

Salaries and Benefits andOperating Expenses

46,818-

46,818

Plan. & Dev. Admin. Replace Govern Software Capital 400,000-

400,000

Plan. & Dev. Inspections(1) Administrative Specialist,

Desktop, Telephone



Capital

49,088-

49,088

Plan. & Dev. Inspections

(2) Building Inspector,

Furniture and Fixtures, (2) Ford

F150, (2) Data Drop, (2)

Laptop, (2) Desk Phone,

Cellphone, Air Card



Capital

163,462-

163,462

Plan. & Dev. Business

Licenses


Technician to AdministrativeSpecialist


NEW BUDGET ITEMS on


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(Requested)

2015B

udgetPresentatio

39

DEPARTMENTOPTION/

PURPOSETYPE

TOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

GENERAL FUND

Senior Services

(2) Reclass Senior

Services Specialist PT to

FT, (1) Senior Services

Specialist, (2) Senior

Services Team Leader, (2)

Van Driver, (6) Cubicles,

(6) Desk Chairs, Gasoline



-302,475

Parks & Rec. Administration


Supervisor toRecreation/Athletic/Outd

oor/ Administrative

Manager



-17,419

Parks & Rec. Maintenance (1) Crew Leader Salaries and Benefits 48,892-

48,892

Parks & Rec. MaintenanceMaintenance Shop,

Storage BinCapital 220,000

-220,000

Parks & Rec. Outdoor Division(1) 2015 John Deere

Gator Capital 6,800 - 6,800

Parks & Rec. Lake Division

Reclass (1) Parks

Maintenance Worker to

Crew Leader


6,899

LibraryRestoration of Service

HoursOperating Expenses 85,900

-85,900

Library (1) IT Trainer Operating Expenses 50,900-

50,900

Total General Fund NewBudget Items

2,819,828-

2,819,828

NEW BUDGET ITEMS on


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NEW BUDGET ITEMSSPECIAL REVENUE FUNDS

(Requested)

2015B

udgetPresentatio

40

DEPARTMENTOPTION/

PURPOSETYPE

TOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

GENERAL FUND

Engineering - Roads & Bridges (3) Equipment OperatorIII

Salaries and Benefits, andOperating Expenses

139,595 - 139,595

Engineering - Roads & Bridges

(1) Case HP40 Cold

Planer, (1) Case 84" Pick-

up Broom, (1) US Jetting

USJ 4025-600 Gallon

Platform Series, (1)

Wacker Neuson RT82

Trench Roller

Capital 115,477 - 115,477

Engineering - Roads & Bridges

Reclass (1) Right of Way

Coordinator to Right of

Way Supervisor


Engineering - Storm WaterStream Restoration - GA

DNR Section 319h GrantCapital 470,000 (282,000) 188,000

Juvenile Court Juvenile Drug Court Grant Grant 50,225 (50,225) -

Juvenile Court SMART Program Grant Operating Expenses 125,000 (125,000) -

Victim/Witness Assistance

(2) Phone, (2) Data Drop,

Television, Comcast Cable

Subscription

Operating Expenses 1,090 - 1,090

NEW BUDGET ITEMS on


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NEW BUDGET ITEMSSPECIAL REVENUE FUNDS

(Requested)

2015B

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41

DEPARTMENTOPTION/

PURPOSETYPE

TOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

GENERAL FUND

D.A.T.E. Fund(1) Accountability Courts

Assistant



District Attorney(1) Assistant District

Attorney


Operating Expenses 74,340- 74,340

Fire Dept. Admin.


Specialist to Administrative

Specialist Senior

Salaries and Benefits2,759

- 2,759

Fire Dept. Admin.Reclass (1) Administrative

Specialist Senior to

Administrative Assistant

Salaries and Benefits5,519

- 5,519

Fire Dept. Admin.

(1) Plans Reviewer, (1)

Desktop, (1) Data Drop, (1)

Desk Phone


Operating Expenses 57,656- 57,656

Fire Dept. Admin.

(1) Fire Instructor, (1) 2015

Ford SUV, (1) Desktop, (1)

Data Drop, (1) Desk Phone



Capital102,315

- 102,315

Fire Dept. Admin.

(1) Fire Inspector, (1) 2015

Ford Truck Crew Cab, (1)

Desktop, (1) Data Drop, (1)

Desk Phone



Capital91,276

- 91,276

Fire Dept. Admin. (1) Amkus Pump Capital5,800

- 5,800

Fire Dept. Admin. (4) Generator Capital240,000

- 240,000

Fire Dept. Admin. (9) Lucas CPR Machine Capital135,000

- 135,000

NEW BUDGET ITEMS on


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NEW BUDGET ITEMSSPECIAL REVENUE FUNDS (Requested)

2015B

udgetPresentatio

42

DEPARTMENTOPTION/

PURPOSETYPE

TOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

GENERAL FUND

Fire Dept. Admin.Rescue Jack Space Saver 4

SystemCapital 5,900 - 5,900

Fire Dept. Admin. Gas Amkus Mini Pump Capital 10,000 - 10,000

Fire Dept. Admin. (9) Thermal Camera Capital 76,500 - 76,500

Fire Dept. Admin.Forcible Entry Simulator

(Door)Capital 12,000 - 12,000

Fire Dept. Admin.(1) 2015 Pierce Arrow XT

Pumper,Station 6Capital 650,000 - 650,000

Fire Dept. Fire Fighting

(12) Firefighter/EMT, Station

6



Fire Dept. Fire Fighting(3) Fire Lieutenants , Station

6Salaries and Benefits 179,794 - 179,794

Fire Dept. Admin.(1) Desktop, (1) Data Drop,

(1) PhoneOperating Expenses 1,365 - 1,365

Fire Dept. Admin.

(11) Laptop, (11) Vehicle

Docking Stations, (11) Power

Adapter


Fire Dept. Admin. (1) 2015 Ford SUV Capital 35,000 - 35,000

Fire Dept. Fire Fighting

(51) Reclass Firefighter

EMT/Paramedic to Fire

Apparatus Operator


Subtotal Fire 2,539,745

Total Special Revenue New

Budget Items 3,449,351 (457,225) 2,992,126

NEW BUDGET ITEMS on


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NEW BUDGET ITEMSINTERNAL SERVICE FUNDS

(Requested)

2015B

udgetPresentatio

43

DEPARTMENTOPTION/

PURPOSE TYPETOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

INTERNALSERVICE FUND

Risk Management

(1) Training and Safety

Coordinator, Laptop, Cell

Phone, Desk Phone, Data

Drop


Operating Expenses57,231 - 57,231

Fleet Maintenance (1) Administrative SupervisorSalaries and Benefits, and


Total Internal Service Fund

New Budget Items113,522 - 113,522

NEW BUDGET ITEMS on


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NEW BUDGET ITEMSENTERPRISE FUNDS (Requested)

2015B

udgetPresentatio

44

DEPARTMENTOPTION/

PURPOSETYPE

TOTAL NEW

BUDGET ITEMS

SAVINGS/

DECREASE

NET EFFECT TO

ENTERPRISE

FUND

W & S - Customer Service

(1) Accountant II, Office

Supplies, Desktop, Desk Phone,

Data Drop



W & S - Customer Service Computer Software Capital 75,000 - 75,000

W & S - Customer Service

AS7200 High Volume Scanner

with Integrated Mail Extraction

and MICR Reader and MavBridgeSoftware

Capital 195,000 - 195,000

W & S - Engineering

(1) Construction Inspector,

Travel/Training, Small Tools, 2015

Ford F-150, Desktop, Laptop,

Desk Phone, Cell Phone, Verizon



Capital

81,437 - 81,437

W & S - Engineering

(1) Project Manager, 2015 Ford

F-150, Desktop, Desk Phone, Cell

Phone, Verizon



Capital

92,201 - 92,201

W & S - Engineering

(1) Utility Locator, Small Tools,

2015 Ford F-150, Laptop, Desk

Phone, Cell Phone, Verizon



Capital

80,285 - 80,285

W & S - Engineering

(1) Water System Engineer,

Travel/Training, Desktop, Desk

Phone, Cell Phone, Verizon


Operating Expenses

83,891 - 83,891


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on


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2015B

udgetPresentatio

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NET TAX DIGEST on


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NET TAX DIGESTTotal taxable value of real & personal property of the county

Current Year and Five Year History of Levy

0.00

2.00

4.00

6.00

8.00

10.00

2009 2010 2011 2012 2013

8.9478.626 8.218 8.036 8.283

2015B

udgetPresentati

47

Billions

on

MILLAGE RATE


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MILLAGE RATEHistory for Forsyth County (Maintenance & Operations)

Year M&O

1990 3.300

1995 3.100

2000 2.000

2001 2.980

2002 2.980

2003 4.300

2004 4.184

2005 4.000

2006 3.834

2007 3.834

2008 3.834

2009 3.834

2010 4.734

2011 4.812*

2012 4.812

2013 4.812

0

0.5

1

1.5

2

2.5

3

3.5

4

4.5

5

*In 2011, the bond millage rate was lowered which offset M&O increase

ion


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MILLAGE RATEFor

2014Budget

For

2015Budget

Net Maintenance & Operations (M&O) Millage 4.812 Mills -- Mills

Fire District 1.975 --

GO Bonds .869 --

Total County 7.656 Mills -- Mills

School M&O 16.300 --

School Bonds 2.418 --

Total School 18.718 Mills -- Mills

Total State (state decreased by .05 mills) .150 .100

Total Millage Rate 26.54 Mills -- Mills

20

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ion

REGIONAL MILLAGE RATES 2013


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REGIONAL MILLAGE RATES - 2013(M&O and Fire)

0

5

10

15

20

25

2013M&OandFire

ion


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NEXT STEPS AND SCHEDULEJune 2014 June 24

Discussions by the BOC on the preliminary budget at work session

July 2014 July 3

First and second public hearings on millage rate at 11 a.m. and 5 p.m.

July 17

Third public hearing on millage rate at 6 p.m.

BOC adopts millage rate at 7:00 p.m.

August 2014 August 1

Tax Digest due to Georgia Department of Revenue

September 2014 September 1-30

Continue work on Proposed BudgetOctober 2014 October 16

PublicHearing for the Proposed FY 2015 Budget at 6 p.m.

November 2014 November 6

Board of Commissioners adopt FY 2015 Budget

tion


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6.10.14 Work Session Presentation FY 2015 Preliminary Budget Presentation

Documents